Follow the steps described in the Auctions Make Offer page.
Create an item, enable Accept Offers and set (optional) a Minimum and Maximum Offer Range:
Note: We strongly recommend to enable the feature. Sellers save time that otherwise would be spend rejecting (or making counter offers) extremely low bids.
Select quantity, enter your preferred price and click Make Offer:
In the pop-up screen review your offer:
The final screen will display a confirmation message:
See Auctions Make Offer for possible outcomes.